5.The payroll records of Barnes Co. provided the following data for the current weekly pay period ended March 12.

Employees Earnings to End Gross Pay Federal Income Medical Insurance Union United

of previous week Taxes DeductionDue Way

R.Short $5,800 $800 $120 $35 $10$10

L. Skyler $6,850 $1,000 $180 $35 $10 $15

C. Richard $12,900 $1,440 $404 $35 $10 $10

The Earnings to End of Previous Week are gross earnings for the year prior to the current weekly pay period ended March 12. Assume that the Social Security portion of the FICA taxes is 6.2% on the first $117,000 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Calculate the net pay for each employee. The federal and state unemployment taxes are paid by the employer only. (Check: Net pay for R. Short should be a number between $550 and $575.